Customs Act, 2011
The principal Act governing customs administration in Sierra Leone — the import and export of goods, customs duties and enforcement.
Summary
The Customs Act, 2011 is the principal law governing customs administration in Sierra Leone. It regulates the import, export and transit of goods, the assessment and collection of customs duties and taxes on them, and the control and clearance of goods through customs.
The Act provides for customs procedures, declarations and documentation, the valuation and classification of goods, warehousing and transit, exemptions and reliefs, and the powers of customs officers. It creates customs offences — such as smuggling and false declarations — and provides for seizure, forfeiture and penalties.
It is administered by the National Revenue Authority and is central to revenue collection and the control of cross-border trade.
Main provisions
- Regulates the import, export and transit of goods.
- Provides for the assessment and collection of customs duties and taxes.
- Provides for customs declarations, valuation and classification of goods.
- Provides for warehousing, transit, exemptions and reliefs.
- Confers powers on customs officers and creates customs offences.
- Provides for seizure, forfeiture and penalties, administered by the National Revenue Authority.